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    <title>Clarification regarding leviability of service tax in respect of services provided by arbitral tribunal</title>
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    <description>Services provided by an arbitral tribunal, including individual arbitrators, to a business entity located in the taxable territory with turnover above the exemption threshold are taxable under the reverse charge mechanism, with the recipient liable to discharge the service tax; references to arbitral tribunal include the natural persons composing it and recent amendments do not change this liability position.</description>
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